Heineken IFRS vs US GAAP Essay

Like IFRS, reports prepared under US IFRS are presented: (i) statement of financial position, (ii) statement of comprehensive income, (iii) statement of changes in equity, (iv) statement of cash flows, and (v) notes including accounting policies. Unlike IFRS it is not required under US GAAP to present a statement of financial position as the beginning of the earliest comparative period. However, SEC registrants are required to present statements of financial position as of the end of the current and prior periods. There are more specific format and line item disclosure requirements for SEC registrants. Unlike IFRS, it is needed to present statements for the most recent quarters. Basis of accounting Both standards are prepared on a modified cost basis with growing emphasis on fair value. Financial statements can be measured into a non-highly inflationary currency. When an economy becomes highly inflationary, an entity makes price-level adjustments prospectively. Consolidation and non-controlling interest in consolidated financial statements Consolidation under IFRS is based under control model, which is assumed to exist when a parent company owns more than half of an entity’s voting power, or has legal rights. US GAAP uses a bipolar consolidation model, which distinguishes between a variable interest model and a voting interest model. Business combination The receiving entity records the net assets at their carrying amounts in the accounts of the transferor (historical cost). Functional and presentation currency Heineken’s consolidated financial statements are presented in euro, which is the Company’s actual functional currency. Once the acquisition is done, the local currency would be euro, the functional currency would be US dollar, and the reporting currency would be US dollar as well. Considerations assumed in the determination of functional currency: †¢The majority of the sales are going to be invoiced in U.S. dollars so that their cash inflow would be generated in greater proportion in that currency. Furthermore, most of the purchases of would be paid in U.S. dollars. †¢After the acquisition, sale prices will be settled in U.S. dollars, according to the budget made at the departmental Controlling of CBA. †¢The accounts receivable transactions (trade and related party) and accounts payable (trade and related parties) would be made in U.S. dollars. Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of CBA entities at the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the exchange rate at that date. The foreign currency gain or loss arising on monetary items is the difference between amortized cost in the functional currency at the beginning of the period, adjusted for effective interest and payments during the period, and the amortized cost in foreign currency translated at the exchange rate at the end of the reporting period. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are retranslated to the functional currency at the exchange rate at the date that the fair value was determined. It’s important to say that unlike IFRS, US GAAP does not address whether an entity may have more than one reporting currency. However, the SEC has indicated that the foreign private issuer may select any reporting currency that the issuer deems appropriate. Also, under US GAAP the financial statements of a foreign operation in a highly inflationary economy are re-measured as if the parent’s reporting currency were its functional currency with the translation gains and losses recognized in profit or loss. Unlike IFRS, this accounting is followed for financial statements of the period that begins after the economy becomes highly inflationary. Property, Plant and Equipment (PPE) Heineken measures its items of PPE at cost less government grants received accumulated depreciation and accumulated impairment losses. Heineken also depreciate its PPE items under straight line basis, and major components that are accounted for separately, since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. It’s important to call that under US GAAP, estimates of useful and residual value, and the method of depreciation, are reviewed only when events or changes in circumstances indicate that the current estimates or depreciation method are no longer appropriate. Unlike IFRS, the revaluation of property, plant and equipment is not permitted. Inventories Heineken: Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the weighted average cost formula, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. Unlike IFRS, inventories are measured at the lower of cost and market. Under US GAAP FIFO (first in first out) method is allowed. Also, inventory is written down to market when net market is less than the cost, in difference with IFRS that states that it should be done when the realizable value is less than the cost. Leased assets Leases in terms of which Heineken assumes substantially all the risks and rewards of ownership are classified as finance leases. Upon initial recognition PPE acquired by way of finance lease is measured at an amount equal to the lower of its fair value and the present value of the minimum lease payments at inception of the lease. Lease payments are apportioned between the outstanding liability and finance charges so as to achieve a constant periodic rate of interest on the remaining balance of the liability. Other leases are operating leases and are not recognized in Heineken statement of financial position. Payments made under operating leases are charged to profit or loss on a straight-line basis over the term of the lease. When an operating lease is terminated before the lease period has expired, any payment required to be made to the lessor by way of penalty is recognized as an expense in the period in which termination takes place. IAS 17 and US GAAP are conceptually similar, but ISAS 17 provides less specific guidance than US GAAP and leaves it to interpretation, substance over form.

Gambling Speech

First , casinos play a big part in alluring people to play. Their flashy signs, lights, and even the e sound of people winning can be attractive even to the casual gamblers. Secondly, ca Sino can be found everywhere. There are thousands of casinos, making it convenience NT. One recent USA statistic shows that 70,000 to 105,000 citizens have financial probe ms caused by gambling and many were already broke before becoming addicted. Additionally, the gamblers family and friends are also affected.An addicted GA ambler can use all the funds available to them, causing family financial problems. So we can see that gambling can be very addictive, and each person should assess why t hey are gambling. Most gamblers usually can't rationally see their addiction. Therefore e, it is sometimes better if family or friends intervene. Depression, distress, migraines and anxiety related disorders are effects of GA ambling. But why do people still gamble if it can have such severe effects and consensus encase? Well, consider that casinos have positive benefits.One belief is that casinos AR e good for our economy or gambling can fill some emotional or psychological need. Many people don't understand when someone becomes addicted to gambling, there ex.'s not always an easy fix for the addiction. Also, gambling doesn't have a â€Å"low percept mintage† of winning. This is why many people think they II win a lot of money or recover their losses, because there's a good opportunity to win. The problem is, it's just as easy to lose. If you play 5 times, you might win 2 of those times and 3 times you'll wall k out with nothing.The gambler's only thoughts are about trying to win again, and t hey get addicted to that feeling; so its easy to see the appeal and how it keeps you go ins even when you continue to lose. What can we do to stop or reduce gambling in our world? Before you help 10th errs, help yourself. Ask yourself if you'd ever think about gambling and if it would be any DO D for you? Would you gamble to relieve stress, to have fun or for a onetime eve NT? Next, you could always seek help from God.Praying about the people addicted and knowing what we can do to help them is one step towards making the world a little bit better. Furthermore, we can spread the truth about gambling. Casinos are profitable from gamblers based on positive beliefs about gambling and we should raise aware knees of gambling effects and assist those who are addicted. 1 Timothy 6:10 says â€Å"The e love of money is the root of all evil. † Those who are rich in this world should not 10 eve money ore than God, who already provides us with everything for our enjoyment.Although money is a necessity to live, it should not be the main pursuit in our lives. Our main focus should be on God and our faith towards Him. Gambling is legal in many places which makes it easily accessible and is a maim contributor to the addiction problem. Perhaps the casinos and government c loud better monitor the casinos to help the gamblers. If you are considering gambling so onetime, think about what you are supporting, how it could affect your life, and maybe what you could do to help someone you know whose gambling too much.

starry night analysis - 954 Words

Vincent Van Gogh’s artwork ‘starry night’ is a classic example of the post impressionism movement. Post-impressionist were artist who rebelled against the limitations of impressionism. They developed person styles that focus on emotional, structural, symbolic and spiritual elements they felt were missing from impressionism. ‘Starry Night’ was created in 1889, earlier that year Van Gogh decided to enter the asylum at Saint-Rà ©my. ‘Starry night’ was inspired by the view from his window in the asylum. The painting was done on canvas with oil paints. The height of the paint 73.70cm the height being 92.10cm. Van Goghs night sky is brimming with energy and it contrasts with the silent village below. The town he depicts in Starry Night is†¦show more content†¦I feel that the town relates to Van Gogh’s life. It’s pretty quiet, everyone’s lights are out while they’re asleep totally unaware of the intense night sky that’s full of life, it makes me feel like he was trying to inform viewers of the ignorance of individuals. I think the village accurately represents a world, all of the people so unaware of raging passions that are going on around them. However to understand starry night to full extent, we must look at the big picture. Vincent Van Gogh was one of the great postimpressionist artists. Postimpressionism was basically a rebellion against impressionism, which believed that art should reflect reality with natural colour and lighting. Postimpressionists believed that art is not meant to imitate form, but to create form. These artists took some inspiration in the world and then painted their world according to their own perceptions. As Van Gogh himself said, We may succeed in creating a more exciting and comforting nature than we can discern with a single glimpse of reality. They had no fixed style – their personal styles reflect on personalities, emotions and soul. Many critics say his bush strokes, odd shapes and painting style were ‘loony’. I don’t think so, tormented and troubled? Maybe yes. But crazy? No! I think Van Gogh executed this painting beautifully, and he knew exactly what he was doing. My interpretation of this artwork is probably different to many, as everyShow MoreRelatedAnalysis Of The Poem The Starry Night Essay2195 Words   |  9 PagesHow I Learned to Read Literature Mary Carnahan LI 310 – Contemporary Literature September 18, 2016 Introduction I’m going to analyze one poem that I read during this course. The poem I’ve chosen is: The Starry Night. When evaluating the poem, be sure to analyze it in terms of voice, word choice and order, imagery, the figures of speech used, sound, and form. In addition analyze any symbols, allegory, allusion, myth, and themes that arise in the poem. I’m going to analyze one shortRead MoreAnalysis Of Starry Night 882 Words   |  4 PagesRachael Brooks Mrs. Cole English 4B 23 October 2015 Analyzing Mood and Theme in Starry Night For many, the painting Starry Night, by Vincent Van Gogh, is simply paint on a canvas. Created in the summer of 1889, while Van Gogh was in a mental asylum, others perceive the painting as a message of Van Gogh’s desire for acceptance and normalcy. Heavily influenced by the Expressionist movement, Starry Night is a physical representation of Van Gogh’s feelings of melencholy during his stay in the asylumRead MoreAnalysis Of The Poem Starry Night 853 Words   |  4 Pagesor feelings in his work. Van Gogh’s piece Starry Night, designed in the year 1889, shows this to be true in that it was the result of his experiences in an asylum that encouraged this piece. Despite this work has being so well known, many critics and observers of the piece have differing views on what he was trying to communicate through it. Two prime examples of this can be seen by the views expressed in the poems entitled, â€Å"Vincent† and â€Å"The Starry Night†, written by Don McClean and Anne SextonRead MoreAnalysis Of Van Gogh s Starry Night 1202 Words   |  5 Pagesmental asylum. Interestingly enough, he painted this piece from his memory and it was supposed to have been based on a constellation arrangement he had seen earlier on in the night sky of Provence. Starry Night is perhaps one of his most famous and yet most elusive works. The first thing that I noticed was the overwhelming night sky, which takes up most of the background. Its swirling, flowing lines appear to be swishing across the background in this gentle, wavy motion and seem to be merging at theRead MoreAnalysis Of Van Gogh s Starry Night Sky1210 Words   |  5 Pageslandscape oil painting Starry Night. The painting displays a small town underneath an unusual yet still extremely beautiful night sky. In this night sky, Van Gogh utilizes an array of colors that blend well together in order to enhance the sky as a whole. The town is clearly a small one due to the amount of buildings that are present in the painting itself. In this small town most of the buildings have lights on which symbolize life in a community. Another visual in Starry Night is the mountain likeRead MoreAnalysis Of Vincent Van Gogh s The Starry Night Painting1180 Words   |  5 Pagesartifact such as a painting, a musical composition, a building, or a piece of furniture. Do the five canons of rhetoric—invention, organization, style, memory, and delivery—apply? If they do, explain how you see them manifest in the artifact. - The Starry Night painting by Vincent van Gogh utilizes the five canons of rhetoric in this artifact because van Gogh used the invention of his paintings by suffrage he was facing from mental illness, and he used his paintings as a way to release his pain. TheRead MoreCritical Analysis: Starry Night over the Rhone Essay813 Words   |  4 PagesNorris Freeman Art Appreciation Professor Gadson 20 February 2013 Critical Analysis: Starry Night Over the Rhone Vincent Van Gogh was a Dutch artist from the mid 1800’s who was considered to have created approximately 2000 artworks. Growing up, he was classified to be highly emotional and having low self-esteem. Within those depressed emotions, it helped him pioneer the path of expressionism in his art pieces. But as he got more into him artwork he came more mature with his artwork and causedRead MoreAnalysis Of The Poem Starry Night By Anna Sexton952 Words   |  4 PagesWhat need is there to weep over parts of life? The whole of it calles for tears. - Seneca The poem, ‘Starry Night’, by Anna Sexton, which was interpretation of a personal view for Van Gogh’s artwork, â€Å"Starry Night†. The prophetical nature of Anne Sexton s spiritual poetry, Starry Night, ensues the melancholy of humanity. The poem depicts Sexton s interpretation of the immense psychological suffering of a religious human being. By addressing, Van Gogh s work caught with a deep understandingRead MoreVisual And Contextual Analysis Of Vincent Van Gogh s The Starry Night961 Words   |  4 PagesA Formal Visual and Contextual Analysis of Vincent Van Gogh’s The Starry Night When I first saw Vincent van Gogh’s painting of The Starry Night, I was immediately drawn to the peaceful luminescent stars emanating outward like vibrant yellow halos into the captivating striking blue sky. I felt a sense of calm and tranquility as the bright orange moon shone intently over the serene village below. The sprawling mountain range, grassy hills and fields of wheat intensified this feeling as a soft windRead MoreAnalysis Of Van Gogh s Agony By Lauren Soth And Under The Starry Night By Denis J. Billy Essay2419 Words   |  10 Pagesa kind of spiritual quest, perhaps one that Van Gogh was on himself. The Starry Night is still heavily contemplated and its meaning is still relatively unknown and quite debated, as is the man himself. In an effort to gain an understanding of not only the painting but the painter himself, I chose two articles that provide an understanding of the art and the artist: Van Gogh’s Agony by Lauren Soth and Under the Starry Night by Denis J. Billy. Both writers take a different approach to grasping the

Essay Why is Marijuana Against the Law - 773 Words

â€Å"Why is marijuana against the law? It grows naturally upon our planet. Doesn’t the idea of making nature against the law seem to you a bit . . . unnatural?† ― Bill Hicks Weed. Mary Jane. Pot. Marijuana. Grass. Dope. Cannabis. As the world progresses, particularly in the United States people tend to be more socially acceptable of taboos that would have been widely looked down upon many years ago. One of these taboos is marijuana. Today, we not only see Marijuana as socially accepting, but morally as well. As my generation grows older, the use of marijuana becomes more apparent in society. States even begin to legalize the drug. As more states legalize, more people cheer for the cause. The Catholic social teachings value human life†¦show more content†¦According to a website called Norml which talks about what this plant does to the body explains that It alters the Limbic system which controls emotion, behavior, motivation, long term memory, sense of smell, and time. (NORML.ORG) â€Å"it takes away my emotions it takes away anything that i am worried about† The Catholic Church also teaches the seven deadly sins, one of them being sloth. Marijuana is an addictive substance which can over time result of a lack of motivation leading to laziness. Pope Benedict VVI speaks that, â€Å"we were not to be lazy sloths, we are made of greatness.† The Catholic tradition aims to stray away from substances and obstacles that pull us away from God. By letting marijuana into the body’s system we are ultimately destroying what God has created. â€Å"Marijuana is the the third most popular recreational drug in the United states,† stated in the NORML article. Societies viewpoints tend to stand on two opposite extremes. In some states, the drug is becoming legalized for medical purposes. In other states, the drug is just become legalized for the purpose of being openly consumed, marketed and sold. The other viewpoint blames this drug for the rate of crime, poverty, and unemployment rising. Some people also fear that although the drug d oesn’t directly lead to death, it is the gateway to harsher drugs making the legalization and use immoral. â€Å"smoke compels you to smokeShow MoreRelatedIt Is Time to Legalize Marijana1700 Words   |  7 Pagesnever understand why someone would go against the law and jeopardize their life just to use drugs? The drug that I am talking about is marijuana, and surprisingly it is all around us. Marijuana is even referred to in today’s media Mainstream media sources that people enjoy, like music, movies, and TV shows, do not even bother to leave the drug out of their system. Now being a young adult and having my own personal experience with the drug and knowing its effects on others, I wonder why it’s not legalRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and m edicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreLegalization Of Medical Marijuana And Marijuana1486 Words   |  6 Pages Legalization of Medical Marijuana Name: Institution: Abstract In 1996, California set a pace that would lead to today’s debate on medical marijuana and marijuana as a whole by passing the Compassionate Use Act that allowed the use of medical marijuana. Other states have since followed the trend and school of thought, case in point; Alaska, Colorado, Connecticut, Hawaii, Maine, Massachusetts, Michigan, Montana, Nevada, New Jersey, New Mexico, Oregon, Rhode Island, Vermont andRead MoreThe Prohibition Of Marijuana Should Be Banned1693 Words   |  7 Pageslegalized the consumption and distribution of alcohol. There were many reasons as to why the prohibition of alcohol failed, ranging from high instances of corruption to increased amount of organized crime. These common instances took away personal liberties of many people which caused major problems in the country and these particular problems can be seen arising again with the topic of the prohibition of Marijuana. Marijuana or Cannabis is a plant that is cultivated in large quantities a nd is either consumedRead MoreTexas Anti Marijuana Laws Should Be Banned966 Words   |  4 Pagesthat marijuana is smuggled into across the border with Mexico. The anti-marijuana laws in Texas are some of the strictest in the United States with high fines and long prison sentences. Currently under Texas laws the possession of 2oz or less can result in 180 days in jail and or a fine up to $2000 dollars, as well as your license being suspended for 12 months. So why does Texas take a such a harsh stance against marijuana? Why does Texas keep throwing money on fighting a war on marijuana? HowRead MoreEssay on We Must Reform Marijuana Laws773 Words   |  4 Pages70 million Americans have smoked marijuana at some time in their lives. 18 million have smoked marijuana within the last year, and ten million are regular smokers. Almost all of the people arrested for marijuana are arrested for possession. And because of harsh federal and state penalties, these people may be sentenced to lengthy jail terms. This is an abuse of drug laws in a great nation. The marijuana laws need to be reformed, and the war against marijuana rethought. nbsp;nbsp;nbsp;nbsp;nbsp;OneRead MoreThe Legalization Of Marijuana For Recreational Purposes1344 Words   |  6 PagesThis is a paper pertaining to the legalization of marijuana for recreational purposes. This is a concept that states has been considering and debating in their jurisdictions. First, this paper will explain why supporters of the legislation I researched believe marijuana should be legalized. Secondly, this paper will analyze the public policy issues associated with the legalization of marijuana for the legislation I selected, paying particular attention to newness and implementation of the legislationRead MoreBoth Sides of Legalizing Marijuana1316 Words   |  5 Pagesof us know, marijuana has been legalized in Washington and Colorado for recreational use. According to polls and predictions, Oregon may be one of the up and coming states to legalize it next. But here comes to question, Should marijuana be legalized? Why or why not? There are many pros and cons to t his situation, and they all affect not just our state but our country as a whole. That is exactly why I chose this topic. Since middle school, there has been talk about whether marijuana should be legalizedRead MoreMarijuana Laws Restrict The Growth And Use Of Marijuana1513 Words   |  7 PagesMarijuana is â€Å" the dried leaves and female flowers of the hemp plant, used in cigarette form as [a] narcotic or hallucinogen.†(â€Å"Marijuana†) In the 17th century, marijuana production was encouraged and supported by U.S. legislation. Later, â€Å"during the 19th century,[marijuana] use became a fad in France and also, to some extent, in the U.S.†(â€Å" Marijuana Timeline†). During the 1920’s and 1930’s, the drug raised fears linked with illegal immigrants and criminal activity. (â€Å"Marijuana Timeline†). ThenRead MoreWhy Medical Marijuana Should Be Legalized1245 Words   |  5 PagesWhy Medical Marijuana should be legalized all ov er all the United States. In today’s society, debates regarding legalizing Medical Marijuana occur frequently. The discussions arise in almost every state. Both sides bring solid arguments; however, opponents of the approval are facing the fact, which is very hard to ignore. Medical Marijuana has proven to cure people with life-threatening diseases much more effectively than official treatments; to have second-to-none side effects; and to be a

Essay about The Ebola Virus - 2798 Words

You have to admire its simplicity. Its one billionth our size and its beating us. - - Spoken by Colonel Sam Daniels, a character in the fictional movie about Ebola, Outbreak. The Ebola virus is the most feared virus of our time. What exactly is Ebola? Ebola is a viral hemorrhagic fever actually named after the River Ebola in Zaire, Africa, where it was first discovered. It belongs to a genus of ribonucleic viruses called filoviruses, under the family Filofiridae, which are characterized by their filament-like (thread-like) appearance with a little hook or loop at the end. Only five viruses exist in this family: the not-as-deadly Marburg, and the four Ebola strains: Ebola Zaire, Ebola Sudan, Ebola Tai and Ebola Reston. The latter†¦show more content†¦(Tables I and II) The viruses in this family range from 800 to 1000 nanometers in length. Marburg and Ebola are distinguished by their length after purification. Infectivity depends on particular lengths: the longer, the more infectious. All Ebola viruses measure up to about the same length. Each virus particle consists of a helical-coiled tube made of four virally encoded proteins. This strand of RNA is found in an envelope formed from the hosts plasma cell membrane, which is now spiked with another carbohydrate-coated viral protein. Differences in gene sequence and very small differences in serological nature are what make each Ebola virus unique from each other, with its own antigenic and biological properties. The time needed for Ebola virus replication in infected body cells takes less than eight hours. Hundreds to thousands of new viral particles can be produced and released from the host cell within days or even hours before the host cell dies. This replication process is repeated several times in an Ebola patient before symptoms begin to show. The diagnosis of Ebola is made by the detection of Ebola antibodies, antigens or genetic material, or by the culture of the virus, in blood or other bodily fluid specimens that are examined in specialized laboratory tests. Such tests present a very extreme biohazard, so they are conducted in special high-containment laboratories to ensure maximum protection for scientists.Show MoreRelatedEbola Virus ( Virus )1231 Words   |  5 PagesEbola was named for a small river near Maridi, Sudan. Since Ebola first appeared in 1967 there have been over 100 cases of Ebola with more than 50% of the patients dying within days of their acute symptoms. Ebola is classified as a biosafety level four agent because of its extreme pathogenicity and the lack of a vaccine or antiviral drug. Ebola virus (Zaire ebolavirus); Sudan virus (Sudan ebolavirus); Taà ¯ Forest virus (Taà ¯ Forest ebolavirus, formerly Cà ´te d’Ivoire ebolavirus); and Bundibugyo virusRead MoreThe Ebola Virus1631 Words   |à ‚  7 PagesThe Ebola Virus A virus is an ultramicroscopic infectious organism that, having no independent metabolic activity, can replicate only within a cell of another host organism. A virus consists of a core of nucleic acid, either RNA or DNA, surrounded by a coating of antigenic protein and sometimes a lipid layer surrounds it as well. The virus provides the genetic code for replication, and the host cell provides the necessary energy and raw materials. There are more than 200 viruses thatRead MoreEbola Virus : A Virus1009 Words   |  5 PagesBiology 101, MWF 10am Ebola Paper Ebola Virus Over the past couple years, discussion regarding the Ebola virus has gone viral and ignited chaos both domestically and abroad. Ebola is a virus that was discovered back in 1976, but has not failed to grab people’s attention in the recent years (1). It is a very fatal virus that targets the liver and blood vessel lining (10). When Ebola goes untreated it can lead to fatalities or worse off, deaths. There are 5 virus species of Ebola that are linked withRead MoreEbola Outbreak Of Ebola Virus1343 Words   |  6 PagesEnglish 1301 November 23, 2014 Ebola Discovered in 1976 near the Ebola River, Ebola’s first two outbreaks in Sudan and Zaire killed the majority, over half, of the people infected with the disease. Although the natural host reservoir of Ebola has yet to be found, the virus is believed to be animal-borne. A person gets Ebola from a wild animal and then is spread throughout the human population through person-to-person transmission. Healthcare workers providing aide for Ebola victims know that they haveRead MoreEbola Outbreak Of Ebola Virus988 Words   |  4 Pages Ebola is a virus that was discovered in 1976, but has not failed to grab people’s attention because of recent outbreaks (1). It is often a fatal viral infection that targets the liver and blood vessel lining (10). When Ebola goes untreated it can lead to fatalities. There are 5 viral species of Ebola that are linked with infecting not only humans, but also animals (2). Many animals, such as African chimps, monkeys and other primates, are suspected of being the primary source of the Ebola virusRead MoreEbola Virus1830 Words   |  8 Pagesï » ¿Ebola Virus Ebola virus (EBOV) is considered to be one of the most belligerent contagious agents and has an ability to cause highly fatal hemorrhagic fever syndrome that results in human and non-human primate’s death (NHPs) during the days of exposure. The first notification of the virus was mentioned in the Ebola River valley in Zaire for the time of an outburst in 1976. Moreover, the outbursts have appeared in Africa over the following 27 years, with death rates that differ from 50 to 90%.Read MoreThe Epidemic Of Ebola Virus Ebola1814 Words   |  8 PagesThe virus Ebola, or formally known as Ebola haemorrhagic fever, is something most, if not all, Americans have heard of in these past few months since it has taken American media by storm. Ebola is a severe, often fatal illness, with an astonishingly high case fatality rate. It is considered one of the world’s most virulent diseases and is transmitted by direct contact with the blood, body fluids and tissues of infected animals or people (Ebola Virus Disease). This, however, is not the only aspectRead MoreThe Epidemic Of Ebola Virus Ebola1943 Words   |  8 PagesThe virus Ebola, or formally known as Ebola hemorrhagic fever, is something most, if not all, Americans have heard of in these past few months since it has taken American media by storm. Ebola is a severe, often fatal illness, with an astonishingly high case fatality rate. It is considered one of the world’s most virulent diseases and is transmitted by direct contact with the blood, body fluids and tissues of infected animals or people (Ebola Virus Disease). This, however, is not the only aspectRead MoreThe Ebola Virus Essay1208 Words   |  5 Pages In the year 1976, Ebola climbed out of its unknown hiding place, and caused the death of 340 people. Fear gripped the victims faces, and uncertainty tortured their minds. The people of Zaire waited outside clinics, churches and in their homes for a treatment of the horrible disease, but ther e was no cure. They were forced to watch people die, hoping that they would be saved from the violent death of the Ebola virus. From the year of 1976 to the present date of 1996, researchers have searched forRead MoreTracking the Ebola Virus733 Words   |  3 Pages These past years I spent my time tracking the virus of Ebola as well as its various strains all over the world. At first I didn’t know of the disease, only of the mysterious deaths. I had heard a rumor of a man by the name of Monet who had become mysteriously sick with a disease that none have seen. This information led me to Nairobi, Kenya where the man was supposed to be. When I arrived at Nairobi Hospital I didn’t encounter the man of my search. I questioned a nurse, who asked not to be named

Jack Johnson †“Sleep Through the Static” free essay sample

Last February, the beloved Hawaii-born Jack Johnson released his fourth brilliant  ­album. The artist has come a long way since his first CD, â€Å"Brushfire Fairytales† (2001), and has showed the world his maturity in his latest album, â€Å"Sleep Through the Static.† Keeping his peaceful, relaxing rhythms and tones, he is the same old Jack we know and love. However, in this album, he has strayed from goofy lyrics, like those in  ­Ã¢â‚¬Å"Banana Pancakes,† and  ­matured, taking a deeper outlook on life and love. This album’s first single, â€Å"If I Had Eyes,† has not only a catchy beat but also relatable lyrics about a failed relationship. From there, Johnson demonstrates his ability to jump from upbeat tempos to soft ballads. As the album progresses, the soothing tones remain and the listener experiences relaxing, beach-friendly beats. The CD also features two touching songs: â€Å"Angel,† for his wife, and â€Å"Go On,† about watching his children grow up. We will write a custom essay sample on Jack Johnson – â€Å"Sleep Through the Static† or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Other tracks featuring Johnson’s opinions on love and the struggles of life inspire us to sing along and agree. By making a few changes and creating a certain uniqueness, Johnson has set a chill tone for people everywhere to enjoy.

Theatre Programme The Merchant of Venice Essay Example For Students

Theatre Programme The Merchant of Venice Essay The Merchant of Venice is a play which is made up of many different characters who each have an important role in the storyline. Some are more involved in the main plots than others, but they all provide the play with different effects. Shylock, Antonio, Portia and Bassanio are the main characters of the story and are the ones who make all the plots possible. Shylocks character is difficult to interpret as earlier in the play he was described as a comic character, but later on could be described as a evil villain. The reason for his change in interpretation is because the whole power of the play would be lost if Shylock is seen throughout the play as a comic character. Shylock is a successful tradesman who lends out money or known as a usurer. In medieval times, this type of job was seen as a sin and therefore making Shylock a sinner. The Christian community in Venice treated him very differently, but despite of their treatment towards him, he makes it clear that his relationship with Christians was strictly business. We will write a custom essay on Theatre Programme The Merchant of Venice specifically for you for only $16.38 $13.9/page Order now I will buy with you, sell with you, talk with you, walk with you, and so following, but I will not eat with you, drink with you, nor pray with you. This passage tells us that Shylock was willing to offer his profit-making services to Christians but was not prepared to socialise with them. The bond plot begins with Antonio becoming one of Shylocks customers of a loan. Shylock agreed to the three thousand ducats Antonio requested, but instead of charging interest he said if he could not pay him back he would have his bond, which was one pound of flesh from any part of Antonios body. Antonio agreed to such bond because he was confident of his ships returning with goods which will sell for lots of money, but Shylock had high doubts concerning the security of Antonios ships. Shylock thought his chances were high on fulfilling his vengeance against Antonio and make his suffer. Shylock said the following about Antonios ships. But ships are but boards, sailors but men; there be land rats, and water rats, water thieves and land thieves (I mean pirates), and then there is the peril of waters, the rocks; the man is notwithstanding, sufficient. Shylock wants this revenge on Antonio so much because Antonio had physically and verbally abused Shylock in the past. Shylock said this about Antonios treatment towards him: You call me misbeliever, cut-throat dog, and spit upon my Jewish gabardine. But after Shylock explains to Antonio how he treats him, Antonio does not regret abusing Shylock and takes matters further by saying: I am as like to call thee so again, to spit on thee again, to spurn thee too. This means Antonio feels no sorrow towards Shylock and will treat him as he wants. Even though Antonio is dependant on Shylock at his point, he still shows his disrespect to Shylocks religion which could result in Shylock not lending the money to him. Antonio is a wealthy merchant in Venice. Although he is the centre of the play, he is portrayed by Shakespeare as a very depressed and is not involved in the social atmosphere around Venice. In sooth, I know not why I am so sad; It wearies me; you say it wearies you; but how I caught it, found it, or came by it, what stuff it made of, whereof it is born, I am to learn The mystery of Antonios sadness remains unsolved, as he denies the sadness is related to his ships or a lost love. Early in the play the other side of Antonio is revealed. A cruel man is displayed with hatred towards the Jewish race, especially Shylock. During Antonios sad and unhappy times, his dear friend Bassanio is there to comfort and try solving his problems. Bassanio has helped him through many troubled times and as soon as Bassanio needs a favour returned, Antonio agrees without a doubt and this is how the bond plot begins. .u1a26fc9ac3818748304d2d7983470996 , .u1a26fc9ac3818748304d2d7983470996 .postImageUrl , .u1a26fc9ac3818748304d2d7983470996 .centered-text-area { min-height: 80px; position: relative; } .u1a26fc9ac3818748304d2d7983470996 , .u1a26fc9ac3818748304d2d7983470996:hover , .u1a26fc9ac3818748304d2d7983470996:visited , .u1a26fc9ac3818748304d2d7983470996:active { border:0!important; } .u1a26fc9ac3818748304d2d7983470996 .clearfix:after { content: ""; display: table; clear: both; } .u1a26fc9ac3818748304d2d7983470996 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1a26fc9ac3818748304d2d7983470996:active , .u1a26fc9ac3818748304d2d7983470996:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1a26fc9ac3818748304d2d7983470996 .centered-text-area { width: 100%; position: relative ; } .u1a26fc9ac3818748304d2d7983470996 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1a26fc9ac3818748304d2d7983470996 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1a26fc9ac3818748304d2d7983470996 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1a26fc9ac3818748304d2d7983470996:hover .ctaButton { background-color: #34495E!important; } .u1a26fc9ac3818748304d2d7983470996 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1a26fc9ac3818748304d2d7983470996 .u1a26fc9ac3818748304d2d7983470996-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1a26fc9ac3818748304d2d7983470996:after { content: ""; display: block; clear: both; } READ: Twelfth Night EssayPortia is known as the Golden Fleece that suitors from all over the world come to woo. Her beauty and intelligence attracts suitors into the casket story, but during this story she displays racism and prejudice towards the Prince of Morocco, even when he said: Mislike me not for my complexion. The way Portia reacts to the suitors influences the audiences opinion of them. When she picks on a fault of a suitor it is disliked by the audience and when she finds a pleasing point in a suitor the audience also shows interest in him. An example of Portias ability to manipulate the audience is during a conversation with Nerissa about one of the suitors, the County Palatine: He doth nothing but frown, as who should say, an you will not have me, choose. He hears merry tales and smiles not; I fear he will prove the weeping philosopher when he grows old, being so full of unmannerly sadness in his youth. I have rather be married to a deaths-head with a bone in his mouth, than to either of these. Bassanio is the closest friend to Antonio and their relationship is the finest throughout Venice. Antonios other friends know that if anyone could cheer Antonio up, that someone would be Bassanio. But because they did not want to make their jealousy obvious and trouble Antonio even more, they try to change their way of conversation and make it sound like a joke or sarcasm. Here comes Bassanio, your most noble kinsman, Gratiano, and Lorenzo. Fare ye well, we leave you now with better company. Salerio: I would have stayed will I had mad you merry, if wothier friends had not prevented me. Bassanio is determined to woo Portia and needs three thousand ducats to furnish his suit. When he eventually arrives to choose the casket of his dreams, he picks the correct casket and pleases Portia with his charms. Relationships are the most important aspects in Bassanios life, whether it is between his friends or with Portia. The Merchant Of Venice is concerned with two issues that were of importance in the Elizabethan time: Jewry and Usury. The Christian reaction and attitude towards Jews was hostile and that the execution of Rodrigo Lopez in 1594 was characteristic of the Christian rejection of al Jews. Jews were forced to convert to Christianity to live in England, once they did they were generally left alone. Usury was an important issue during Shakespeares time. Shylock is the typical picture of the usurer that most of the Elizabethans had and who is never accepted. He is proud of his race and his religion but he is against the Venetian society that shows no mercy to the outsider. I think William Shakespeare was not against Jews because he included a passage that made Christians and Jews feel alike, Shylock said: I am a Jew. Hath not a Jew eyes? Hath not a Jew hands, organs, dimensions, senses, affections, passions? Fed with the same food, hurt with the same weapons, subject to the same diseases, healed by the same means, warmed and cooled by the same winter and summer as a Christians is? If you prick us, do we not bleed? If you tickle us, do we not laugh? If you poison us, do we not die? In the 20th century we are more sensitive and conscious about political correctness. The issue of racism has further complicated Shylocks character and his role attracts greater sympathy. One of the most important passages in the play fights for equal rights and gives out a powerful effect to the readers. Shylock said: He hath disgraced me, and hindered me half a million laughed at my losses, mocked at my gains, scorned my nation, thwarted my bargains, cooled my friends, heated my enemies and whats his reason? I am a Jew. Hath not a Jew eyes? Hath not a Jew hands, organs, dimensions, senses, affections, passions? Fed with the same food, hurt with the same weapons, subject to the same diseases, healed by the same means, warmed and cooled by the same winter and summer as a Christians is? If you prick us, do we not bleed? If you tickle us, do we not laugh? If you poison us, do we not die? And if you wrong us, shall we not revenge? .uc50c29cc3772b170a62bf973305f2df2 , .uc50c29cc3772b170a62bf973305f2df2 .postImageUrl , .uc50c29cc3772b170a62bf973305f2df2 .centered-text-area { min-height: 80px; position: relative; } .uc50c29cc3772b170a62bf973305f2df2 , .uc50c29cc3772b170a62bf973305f2df2:hover , .uc50c29cc3772b170a62bf973305f2df2:visited , .uc50c29cc3772b170a62bf973305f2df2:active { border:0!important; } .uc50c29cc3772b170a62bf973305f2df2 .clearfix:after { content: ""; display: table; clear: both; } .uc50c29cc3772b170a62bf973305f2df2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc50c29cc3772b170a62bf973305f2df2:active , .uc50c29cc3772b170a62bf973305f2df2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc50c29cc3772b170a62bf973305f2df2 .centered-text-area { width: 100%; position: relative ; } .uc50c29cc3772b170a62bf973305f2df2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc50c29cc3772b170a62bf973305f2df2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc50c29cc3772b170a62bf973305f2df2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc50c29cc3772b170a62bf973305f2df2:hover .ctaButton { background-color: #34495E!important; } .uc50c29cc3772b170a62bf973305f2df2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc50c29cc3772b170a62bf973305f2df2 .uc50c29cc3772b170a62bf973305f2df2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc50c29cc3772b170a62bf973305f2df2:after { content: ""; display: block; clear: both; } READ: How does Shakespeare create tension in Act 3 scene 1? EssayShakespeare added this passage to show us that he is not against any religion and that al the hatred in The Merchant Of Venice is just a storyline. But this passage is also telling us that shylock is not as sinful as we thought from the beginning of the play. Shylock reveals that he knows the suffering of racism and hatred between religion but yet he still dislikes Christians. He believes that Antonio has sinned upon him more him sinning upon Antonio, and when Shylock makes this speech he thinks that he will get his bond and finish their rivalry. The passage sends out such a powerful effect because of the structure, the words used and how the sentences are arranged. The first thing noticed about the passage is that the sentences are very short or are very slow due to the amount of commas. These short sentences or statements create a slower flow of reading and allow readers to think about the statements before proceeding to the next one. The words have been carefully selected by Shakespeare which summarises the events in life. Most of the words he uses, it creates a rhetorical question and allows readers even more time to think about the statements and reflect on how powerful this passage can be. At the time of the play, the Elizabethan times were still in the age of discovering the world. The Americas and West Indies were among the few best discoveries of the world as it provided spices, silk, and other precious things. These expensive imports were sold around Europe and created jobs as tradesman. Antonio was one of these tradesmen. He owned ships which would collect the items and allow him to sell. This job is not very secure as there is always some uncertainty of the condition of the ships as Antonio finds out later in the play. The Merchant of Venice on stage needed to show a balance between its two worlds of Venice and Belmont. Shakespeare stagecraft in the play already portrays detailed visions whilst reading, but watching the play on stage took the audiences imagination to a next level. His clever use of language changes between characters to suit their separate personalities and this would bring out the best or worst in a character. The style of language he mostly uses in the play is blank verses, which is poetry that does not rhyme, but also the rhythm of human speech used in the play is known as a iambic pentameter. As a member of the audience, the play was received and acted as a comedy but the triadic was not lost through Shylocks character. The scenes of drama were expressed by each character with lots of enthusiasm and they all felt as though they were the main character. The stage was like the entire world in a few paces for the actors and actresses, and in those few paces the whole importance of the play was captured and delivered to the audience. As a reader I think this play is another one of Shakespeare best along with Macbeth and Romeo And Juliet. This dramatic comedy is enjoyable because this is one of his plays which will make you think of how much has changed in the world. Racism and hatred between religion echoes around the Elizabethan society and is not much different from other everyday activity such as having an evening meal. This play has many comedy acts and will take the focus off the main plot for a bit to give readers a break from one large continuous storyline. There are also many dramatic scenes which make a exciting climax in the main plot. The Merchant Of Venice combines the important ingredients of a good comedy and a drama to create this play.